Jurnal Buana Akuntansi最新文献

Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar Taro Ada Taro是Makassar市公共会计办公室的女性审计员指导员

Jurnal Buana Akuntansi Pub Date : 2023-09-30 DOI: 10.36805/akuntansi.v8i2.5834

Tenriwaru Tenriwaru, Yabanila Yabanila, Reza Ramdani

{"title":"Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar","authors":"Tenriwaru Tenriwaru, Yabanila Yabanila, Reza Ramdani","doi":"10.36805/akuntansi.v8i2.5834","DOIUrl":"https://doi.org/10.36805/akuntansi.v8i2.5834","url":null,"abstract":"    The purpose of this research is to find out how taro ada taro gau is understood as an indicator of the performance of female auditors and to find out how a female auditor carries out performance using the term taro ada taro gau principle as motivation in completing work. This research was conducted from February to April 2023 at the Makassar City Public Accounting Office. The type of data used in this research is qualitative data. The data sources in this research are primary data obtained directly from interviews and secondary data. The results of this research show that the understanding of the taro ada taro gau philosophy among female auditors at the Makassar Public Accounting Firm is proven to mean that each auditor understands and applies and makes the principles held have an influence on the auditor's performance. This is what can be seen in the attitude of the female auditors at the Makassar Public Accounting Firm in carrying out their duties with good self-control as a form of siri. The values of the Taro Ada Taro Gau philosophy as motivation to complete the work of female auditors are carried out well. The internalization of the values of the Taro Ada Taro Gau philosophy can be seen from the formation of the character of a female auditor who speaks well, is friendly and respects others.   ","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136343582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Penerapan Good School Governance Terhadap Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah di Surabaya 良好的教育治理对泗水学区运营援助资金管理的有效影响

Jurnal Buana Akuntansi Pub Date : 2023-09-30 DOI: 10.36805/akuntansi.v8i2.5646

None Kurnia Ulfah Fadhilah, None Ade Irma Suryani Lating, None Alphasyah Sidarta, None Sulthon Falih Rasyid Rabbani

引用次数: 0

Analisis Kinerja Keuangan Pada Perusahaan Umum Daerah Air Minum (Perumdam) Tirta Mayang Kota Jambi 分析饮用水总公司Tirta Mayang镇Jambi的财务表现

Jurnal Buana Akuntansi Pub Date : 2023-09-29 DOI: 10.36805/akuntansi.v8i2.5613

Ega Kurniasih, Rita Friyani, Riski Hernando

{"title":"Analisis Kinerja Keuangan Pada Perusahaan Umum Daerah Air Minum (Perumdam) Tirta Mayang Kota Jambi","authors":"Ega Kurniasih, Rita Friyani, Riski Hernando","doi":"10.36805/akuntansi.v8i2.5613","DOIUrl":"https://doi.org/10.36805/akuntansi.v8i2.5613","url":null,"abstract":"This study aims to find out how the financial performance of the Tirta Mayang Regional Drinking Water Company (PERUMDAM) Jambi City uses solvency, profitability, activity and liquidity ratios. This research uses descriptive research type and quantitative research characteristics. The population used in this study is the financial statements of the Tirta Mayang Public Water Company (PERUMDAM), Jambi City. Based on the results of the discussion it can be concluded that 1). The financial performance of PERUMDAM Tirta Mayang City of Jambi as assessed by the analysis of the liquidity ratio has increased every year which illustrates that the company is in very good condition. 2). The financial performance of PERUMDAM Tirta Mayang City of Jambi as assessed by solvency ratio analysis stated that the company's financial performance was not good or less effective so it needed to be improved. 3). The financial performance of PERUMDAM Tirta Mayang, City of Jambi, assessed by analysis of profitability ratios, stated that the company's financial performance was not good or less effective, so it needed to be improved. 4). The financial performance of PERUMDAM Tirta Mayang City of Jambi assessed by activity ratio analysis stated that the company's financial performance was not good or less effective so it needed to be improved. Key Words: Liquidity Ratio, Solvency Ratio, Profitability Ratio, And Activity Ratio","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135247828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Implementasi Akuntansi Sosial Sebagai Bentuk Tanggungjawab Sosial Perusahaan 社会会计的执行是企业社会责任的一种形式

Jurnal Buana Akuntansi Pub Date : 2023-09-29 DOI: 10.36805/akuntansi.v8i2.5551

Valeria Putri Olivia

引用次数: 0

Analisis Efektivitas Sistem Informasi Akuntansi Penerimaan Kas Pada Rumah Sakit Ibu dan Anak Zainab 分析了现金收入信息系统对母亲和女儿Zainab医院的有效性

Jurnal Buana Akuntansi Pub Date : 2023-09-29 DOI: 10.36805/akuntansi.v8i2.5659

None Indah Ainulia, None Siti Rodiah

{"title":"Analisis Efektivitas Sistem Informasi Akuntansi Penerimaan Kas Pada Rumah Sakit Ibu dan Anak Zainab","authors":"None Indah Ainulia, None Siti Rodiah","doi":"10.36805/akuntansi.v8i2.5659","DOIUrl":"https://doi.org/10.36805/akuntansi.v8i2.5659","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi penerimaan kas di Rumah Sakit Ibu dan Anak Zainab Kota Pekanbaru serta mengetahui seberapa besar efektifnya sistem informasi akuntansi penerimaan kas di RSIA Zainab. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif. Data yang digunakan dalam penelitian ini meliputi data primer dan data sekunder, dimana data dikumpulkan melalui metode wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa analisis sistem informasi akuntansi penerimaan kas, catatan akuntansi dan dokumen yang digunakan pada RSIA Zainab sudah diterapkan sebagaimana mestinya dan didukung oleh pendukung dokumen yang telah diotorisasi oleh pihak yang mengelola. Selanjutnya pengembangan sistem informasi akuntansi penerimaan kas di RSIA zainab sudah berjalan dengan efektif, terbukti dengan keberhasilan proses mendapatkan kas di RSIA Zainab sesuai dengan ketentuan Pedoman Akuntansi dan Keuangan Berbasis Syariah yang ada. RSIA Zainab telah menggunakan sistem SIMRS terkomputerisasi dalam melakukan pencatatan penerimaan dan pengeluaran di rumah sakit. Namun masih ada kelemahan yang terjadi seperti, kesalahan pada SIMRS yang sering error dalam proses penginputan karena dalam masa peralihan SIMRS lama ke SIMRS baru, sehingga proses pencatatan penerimaan kas harus dilakukan secara manual, setelah dicatat manual kemudian harus diinput kembali kesistem, kendala tersebut dapat memperlambat cara kerja pengolahan data dan memerlukan banyak tenaga dan waktu yang lebih banyak, hal ini tentu mengurangi keefektifan penggunaan sistem.  Kata Kunci: Efektivitas Sistem Informasi Akuntansi, Penerimaan Kas","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135247526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Studi Etnometodologi Islam: Mengupas Praktik Akuntansi berbasis Nilai Budaya Lokal 伊斯兰民族主义研究:基于当地价值观的会计实践

Jurnal Buana Akuntansi Pub Date : 2023-09-29 DOI: 10.36805/akuntansi.v8i2.5585

Mohamad Anwar Thalib, Anisa Nurhayati Sujianto, Hilwa Faradhilla Sugeha, Sindriyanti Huruji

引用次数: 0

Utilitas Piotroski F-Score Untuk Memprediksi Return Saham Pada Periode 1 Dan Perode 2 Penerbitan Index LQ45 f -分数公用事业预测股票在第1期和第2期发行索引LQ45时的回报率

Jurnal Buana Akuntansi Pub Date : 2023-09-29 DOI: 10.36805/akuntansi.v8i2.4542

None Maulidi Arundina Pratama, None Lindananty

引用次数: 0

Implementasi Audit Lingkungan di Kawasan Pesisir Pantai ( Studi Kasus Pantai Di Makassar ) 沿海地区环境审计的执行(Makassar沿海案例研究)

Jurnal Buana Akuntansi Pub Date : 2023-03-30 DOI: 10.36805/akuntansi.v8i1.3654

Tenriwaru Tenriwaru, Popy Alfisyhar

{"title":"Implementasi Audit Lingkungan di Kawasan Pesisir Pantai ( Studi Kasus Pantai Di Makassar )","authors":"Tenriwaru Tenriwaru, Popy Alfisyhar","doi":"10.36805/akuntansi.v8i1.3654","DOIUrl":"https://doi.org/10.36805/akuntansi.v8i1.3654","url":null,"abstract":"Environmental audits can be used to assess how auditing helps manage risks and reduce new obligations. Environmental audit is oriented to managing the environment, which is considered important and successful for the object being measured to improve environmental performance. This research was conducted to find out the efforts made by the government in protecting the environment, especially in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach because environmental audits play an important role in preventing waste pollution and environmental damage due to the low awareness of the local community and local tourists who come to visit the area. this. This study uses primary data obtained directly through direct interviews with the sub-district and coastal communities of Lae-Lae Island and Tanjung Bayang Beach. The data collection method used is qualitative by using a narrative analysis approach. Instruments that support this research are mobile phones, stationery, documentation related to this research locus. The results of this study indicate that environmental audits in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach have never been carried out. In overcoming environmental problems, the government and the community are trying to protect their environment by carrying out community service activities every week and especially on Lae-Lae Island, a government program is being held, namely the procurement of a Tangkasaki boat.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127843487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Pendapatan Asli Daerah, Belanja Daerah dan Kompleksitas Pemerintahan Terhadap Transparansi Informasi Keuangan Daerah Via Website 地方地方收入、地方支出和政府复杂性通过网站对地方财政信息透明度的影响

Jurnal Buana Akuntansi Pub Date : 2023-03-30 DOI: 10.36805/akuntansi.v8i1.4757

Sophi Dezalinda, Mayar Afriyenti

{"title":"Pengaruh Pendapatan Asli Daerah, Belanja Daerah dan Kompleksitas Pemerintahan Terhadap Transparansi Informasi Keuangan Daerah Via Website","authors":"Sophi Dezalinda, Mayar Afriyenti","doi":"10.36805/akuntansi.v8i1.4757","DOIUrl":"https://doi.org/10.36805/akuntansi.v8i1.4757","url":null,"abstract":"This study aims to provide empirical evidence of the effect of regional original income, regional spending and government complexity on the transparency of regional financial information via websites in Indonesia. This study examines the transparency of financial information on the websites of 84 provincial governments in Indonesia based on the availability and accessibility of this information. This study was tested using 2 methods, namely the regression method for availability and the multiple regression method for the accessibility of financial information on the provincial government website. According to the findings of this study, regional own-source revenues have a beneficial and sizeable impact on financial transparency. Meanwhile, regional spending and government complexity have no effect on the transparency of the regional financial data website. The findings of this study reinforce the agency theory, namely that high local revenue indicates the government's success in carrying out its duties and responsibilities to the community. This research can help the government by providing quantitative empirical evidence about the effect of local original income on the transparency of regional financial information through websites, thereby enabling the government to be more open with other financial information.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116057151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Faktor-faktor yang Mempengaruhi Keterlambatan Penyerapan Anggaran Satuan Kerja Kementerian/Lembaga di Wilayah Pembayaran KPPN Jambi 影响各部委在cppn Jambi payctor区域的联合工作预算持续推迟的因素

Jurnal Buana Akuntansi Pub Date : 2023-03-30 DOI: 10.36805/akuntansi.v8i1.3340

Weni Febriani, Netty Herawaty, Gandy Wahyu Maulana Zulma

引用次数: 0